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The taxpayer asks whether the exemption for holdings in entities can be applied within a holding structure and its subsidiaries. The DGT rules that it is only applicable to the specific entity where the requirements for shareholding percentage and management remuneration are met, excluding indirect holdings.
Cuestión planteada Si tiene derecho a aplicar la exención en el Impuesto sobre el Patrimonio en las distintas entidades en la que participa directa e indirectamente.
Para acceder a la exención, el sujeto pasivo debe cumplir tres requisitos: que la entidad no gestione principalmente patrimonio mobiliario o inmobiliario, que su participación sea al menos del 5% individual o 20% conjunta, y que ejerza funciones de dirección con una remuneración superior al 50% de sus rendimientos. No se consideran las participaciones indirectas para el cumplimiento de los requisitos de capital y dirección, ya que la exención exige la titularidad directa de las participaciones. La exención solo alcanza la parte del valor de las participaciones proporcional a los activos necesarios para la actividad empresarial.
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